The following totals for the month of April were taken from the payroll register of Bonita Company. Salaries and wages $71500 FICA taxes withheld 5506 Income taxes withheld 16000 Medical insurance deductions 2750 Federal unemployment taxes 196 State unemployment taxes 1302 The journal entry to record the monthly payroll on April 30 would include

a debit to Salaries and Wages Expense for $71500.

debit to Salaries and Wages Payable for $71500.

debit to Salaries and Wages Expense for $55500.

credit to Salaries and Wages Payable for $71500.